摘要
自我国提出双碳战略目标以来,中央及各级政府部门高度重视,陆续出台一系列政策来支持绿色低碳发展。我国的绿色贷款、绿色投资规模逐年增大,有力推动了企业的绿色化转型,但也催生出了企业的漂绿行为,对企业的可持续发展以及国家的生态保护工作都产生了不利影响。基于此,文章首先从企业外部及内部角度分析漂绿行为产生的动机,其次从外部市场与企业自身两方面分析漂绿行为的经济后果,最后基于企业外部及自身层面提出了对漂绿行为进行治理的具体措施。
Since China put forward the dual carbon strategy goals,the central government and the government departments at all levels have attached great importance to it,and have successively issued a series of policies to support green and low-carbon development.China's green loans,and the scale of green investment have increased year by year,which has effectively promoted the green transformation of enterprises,but also spawned the greenwashing behavior of enterprises,which has an adverse impact on the sustainable development of enterprises and the country's ecological protection.Based on this,the paper first analyzes the motivation of greenwashing behavior from the external and internal perspectives of enterprises,then analyzes the economic consequences of greenwashing behavior from the external market and the enterprise itself,and finally puts forward specific measures to control greenwashing behavior based on the external level and self-level of enterprises.
作者
张怀玉
Zhang Huaiyu(School of Accounting,Xinjiang University of Finance&Economics,Urumqi Xinjiang 830012)
出处
《山东纺织经济》
2023年第6期9-13,共5页
Shandong Textile Economy
关键词
漂绿行为
信息披露
双碳目标
greenwashing behavior
disclosure of information
dual carbon goals